Many online sources provide access to legal information concerning the Sarbanes-Oxley Act of 2002 (PL 107-204, 116 Stat 745).
The Act makes corporate officers responsible for earnings reports, forbids accounting firms from acting as consultants
to accounting clients, and stiffens penalties for fraud. Below are descriptions of select resources and materials.
- Securities Lawyer's Deskbook:
Published by the University of Cincinnati College of Law, it provides a table of
Sections Affected by the Sarbanes-Oxley Act of 2002.
Two separate tables are provided for added and amended sections,
and entries are linked to the full-text of the section of the law affected.
- Occupational Safety and Health Administration (OSHA):
administers the employee protection (or "whistleblower") provisions of fourteen statutes, including
Section 806
of the Corporate and Criminal Fraud Accountability Act of 2002 (CCFA) (Sarbanes-Oxley Act). The fourth bulleted item under the
heading "Regulations" on OSHA's Whistleblower Program
page is 29 CFR Part 1980 - Procedures for the Handling of Discrimination Complaints under Section 806 of the CCFA of 2002 (Sarbanes-Oxley Act).
Once you click on the link for 29 CFR Part 1980, you will be directed to a page that provides
the options of searching by keyword or browsing a list of section titles with links to the individual CFR sections.
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